Narrow search
Showing 1 - 10 of 126
Cover Image
Appraising the ‘Goods and Service Tax’ as a ‘Means’ (and Not the ‘End’) to Improving the Business Climate of India
Jain, Tarun - 2017
seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this … indirect taxes in India so as to seek a theoretical as well as pragmatic appraisal of the changes envisaged under GST. The idea … as to whether GST aids businesses generally, and positively redraw the business climate of India. This article is divided …
Persistent link: https://www.econbiz.de/10012971033
Cover Image
Harmonized 'Goods and Service Tax' in India : A Backgrounder
Jain, Tarun - 2012
Persistent link: https://www.econbiz.de/10012712607
Cover Image
Contours of ‘Supply’ in GST : Bombay High Court Exemplifies
Jain, Tarun - 2018
transformation of the indirect-tax regime in the India, came into force in September, 2016. The enabling legislations were passed by …
Persistent link: https://www.econbiz.de/10012916046
Cover Image
Extraterritoriality of Service Tax in India : A Review
Jain, Tarun - 2015
Comparatively a recent entrant in the fiscal space, 'Service Tax' in India has garnered legislative and judicial … divided into following parts;1. Introduction2. Levy of service tax in India: general principles3. Legal position relating to … levy of extraterritorial tax4. Statutory position on extraterritorial aspect of levy of service tax in India4.a. Levy upto …
Persistent link: https://www.econbiz.de/10013026490
Cover Image
Transfer Pricing Rules for India’s Goods and Services Tax
Jain, Tarun - 2019
The Indian Goods and Services Tax (GST) regime recently replaced the earlier laws providing for tax on supplies of goods and services. Under the new regime, transfer pricing rules have been introduced, which were virtually non-existent earlier. The GST regime insists on arm's length pricing in...
Persistent link: https://www.econbiz.de/10012868565
Cover Image
Supply Rules Under the Proposed 'Goods and Service' Tax in India : Issues to Be Resolved
Jain, Tarun - 2011
The reform process for the indirect taxation regime in India has been ongoing for some time, with the prevailing view …
Persistent link: https://www.econbiz.de/10013119841
Cover Image
Service Tax on Legal Services : End of an Era?
Jain, Tarun - 2012
In an earlier article titled as ‘Service Tax on Lawyers: A levy short lived?' [Excise and Customs Reporter Vol. 191(4), pp. 55SF-60SF] I had an occasion to point out that the levy of service tax on individual lawyers was an experiment out of the various experiments conducted by the Government...
Persistent link: https://www.econbiz.de/10013099536
Cover Image
Attributes of Composition Scheme in VAT Regimes : Reflections From European Court of Justice
Jain, Tarun - 2018
In a recent decision Shields & Sons Partnership - C-262/16 the European Court of Justice (‘ECJ') has adverted to the nuances of composition scheme in the context of Value Added Tax models. This decision examines the rationale for introduction of such scheme, which is the administrative...
Persistent link: https://www.econbiz.de/10012925802
Cover Image
Expositing ‘Other Valuable Consideration’ in Sales Tax Jurisprudence : A Quagmire?
Jain, Tarun - 2017
Valuation has always been a key issue in any fiscal regime. Issues relating to valuation are often a sore point between the tax authorities and the subject taxpayer inasmuch as multiple methods and techniques of valuation exists to determine the assessable value which forms the basis for...
Persistent link: https://www.econbiz.de/10012943802
Cover Image
Levying Service Tax on Lotteries : An Enigma for Parliament?
Jain, Tarun - 2014
organised by the various States of India, have significant revenue garnering opportunity in as much as huge value-addition is … India. The second part revisits the levy of sales tax on lotteries to underscore important nuances relating to …
Persistent link: https://www.econbiz.de/10014151237